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ESOPs Audit Working Paper (Ind AS 102 / SEBI SBEB) — ICAI Audit Working Paper

The esops audit working paper (ind as 102 / sebi sbeb) working paper from ICAI AASB's Audit Working Paper Templates (June 2023). Pre-stamped with your firm letterhead, editable in Word.

Free · ICAI AASB (June 2023)
Updated 28 May 2026
Source
ICAI AASB (June 2023)
Chapter
4. Other Procedures
Section
4.11
Format
Microsoft Word (.docx)
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
The financial year-end this engagement covers, e.g. 31 March 2026.
What’s inside

An excerpt from the template.

XYZ private limited (“the Company”), incorporated on xxxxx is domiciled in India. This company is a wholly owned subsidiary of XYZ corporation. The company is engaged in the business of manufacturing and selling in India and also exporting to various jurisdictions like……

Check the Article of Association (AOA) whether AOA is silent on the issue of share to employees under the scheme of ESOP?

Check whether the Memorandum of Association (MOA) is altered if the MOA does not have the adequate authorized share capital?

Whether ESOP is approved in Board meeting?

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, no email gate, nothing stored. Edit freely in Word, Google Docs or Pages before sending to your client.

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